Determining the Property Tax Measurement Amount

This entry provides you with more detailed information on determining or determining the property tax measurement amount.

The property tax assessment amount, together with the levy rate to be determined by the municipality, forms the basis for the property tax assessment.

Related Links

  • Valuation Act (BewG)
  • Property Tax Act (GrStG)

The property tax measurement amount is determined by the locally responsible tax office. The determination is made by applying a per mille rate (tax measure) to the unit value/property tax value.

The determination of the property tax measurement amount is usually associated with the determination of the unit value/property tax value. This means that you usually only receive one document that contains both the property tax measurement amount and the unit/property tax value.

If a value update, type update or attribution update is carried out between two main assessment dates with regard to the unit value/property tax value, a new determination of the unit value/property tax value as well as a reassessment of the property tax measurement amount takes place with regard to the property tax measurement amount.

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FM

Last update or date of publication
06.03.2020